Different authors (Ellram 1995; Lambert, Emmelhainz and Gardner
1999; Tate 1996; Greaver 1999; Mayer Brown 2003; Cohen and Young
2006) ascribe different importance to key success factors. Successful outsourcing
does not relate only to financial and business goals. As outsourcing
may have considerable impact on a company’s competitiveness
over time, it is a comprehensive vision of managing the relationship that
demands careful consideration. Without an understanding of different
participants’ perspectives on those involved and affected in the process,
measuring the success of outsourcing is not possible. Furthermore, outsourcing
companies need conceptual tools to evaluate their outsourcing
case in order to understand which key success factors must be consid